400 Students
BYLAWS
REGULATIONS
Definitions
In this section of the Bylaws and Regulations:
"organization" includes corporation, company,
society, association, firm or a similar body as well as any
department or division of a government or a Crown corporation,
agency, board or commission established by or pursuant to statute,
but excludes a practising office;
"practising office" means an office of a member, firm
or professional corporation engaged in the practise of public
accounting.
401 Committees
The Council may designate a committee as provided by Regulation
4901, to develop guidelines to govern the recruitment of students
on university campuses in Manitoba. Such guidelines shall ensure
that the recruitment of students is fair and that the interests of
the students, firms and the profession as a whole are served.
402 Approval of practising offices and
organizations for the training of students
(1) Every practising office employing one or more students
and every member who as an employee of an organization approved
pursuant to clause 4(b) of this bylaw has responsibility for the
supervision and training of one or more students employed by the
organization is responsible for giving such practical experience
and instruction and for affording such opportunities as are
necessary to enable the student to acquire the art, skill, science
and knowledge of a chartered accountant.
(2) Every practising office employing one or more
students and every member who as an employee of an organization
approved pursuant to clause 4(b) of this bylaw has responsibility
for the supervision and training of one or more students employed
by the organization shall maintain records showing, in reasonable
detail, the disposition of each student's time while so engaged
and the type of work allocated to him or her.
(3) The Office Practice Assistance Committee may
(a) designate any person to make whatever investigation is
deemed necessary in accordance with the policies and procedures
adopted by Council, to determine whether a practising office meets
the standards prescribed by the Council to be qualified to employ
students and to satisfy itself that the practising office is
complying with the requirements of this bylaw ; and
(b) upon review of a report made by a person pursuant to clause
(a) above, approve a practising office to employ students.
(4) The Council, or a committee authorized by the
Council, may
(a) designate any person to make whatever investigation is
deemed necessary in accordance with the policies and procedures
adopted by the Council to determine whether an organization meets
the standards prescribed by the Council to be qualified to employ
students and to satisfy itself that the organization is complying
with the requirements of this bylaw; and
(b) upon review of a report made by a person pursuant to clause
(a) above, approve an organization to employ students.
403 Requirements for
registration or re-registration as a student
(1) Any person who is recommended by
(a) a partner or shareholder or the sole proprietor of a
practising office that has been approved pursuant to bylaw 402(3),
or
(b) a member of the Institute who has responsibility for the
supervision and training of the person in an organization that has
been approved pursuant to bylaw 402(4)
and who for the purpose of securing practical experience is
employed to perform the duties of a student in such practising
office or organization may apply to be registered or re-registered
as a student with the Institute and the CA School of Business.
A person who has otherwise met the entrance requirements
established by the Council and the CA School of Business may
register or re-register with the Institute and the CA School of
Business without the recommendation of a member as described above
only as permitted by the CA School of Business.
(2) No person shall be registered or re-registered as a
student unless,
(a) in the case of a person who has been offered employment with
or is employed by a practising office,
(i) the Office Practice Assistance
Committee has approved the practising office (such approval to be
effected in advance of any offer or transfer of employment, as the
case may be) as being qualified to give him or her proper
practical experience and instruction; or
(ii) if as a result of such registration
or re-registration the total number of students employed in such
practising office would not exceed three for each member in such
practising office, or such lesser number of students as may be set
by the Office Practice Assistance Committee in particular cases;
students who have completed the required period of prescribed
practical experience and have attempted the Uniform Evaluation
shall be excluded in determining the number of students permitted.
(b) in the case of a person who has been offered employment with
or is employed by an organization,
(i) the Council, or a committee
authorized by the Council, has approved the organization (such
approval to be effected in advance of any offer or transfer of
employment, as the case may be) as being qualified to give him or
her proper practical experience and instruction; or
(ii) if as a result of such registration
or re-registration the total number of students employed in such
organization would not exceed the maximum number of students that
the Council, or a committee authorized by the Council, has
determined may be employed with the organization; students who
have completed the required period of prescribed practical
experience and have attempted the Uniform Evaluation shall be
excluded in determining the number of students permitted.
(3) In order to register and maintain registration with
the Institute, a student must meet the entrance requirements
established by the Council and the CA School of Business, remain a
student in good standing with the CA School of Business and comply
with the rules and policies established by the CA School of
Business.
(4) The Institute shall maintain or cause to be
maintained a register of students that are registered with the
Institute.
(5) Council may from time to time set regulations with
respect to the minimum educational requirements for registration
or reregistration as a student.
404 Practical experience requirements
Every student registered with the Institute and the CA School of
Business shall as a prerequisite to admission to membership in the
Institute complete, in one or more practising offices or
organizations that has or have been approved pursuant to Bylaw 402
for the training of students, a period of practical experience of
an amount and nature as prescribed by the Council.
405 Students required to register with
the CA School of Business and the Institute
All students are required to register with both the CA
School of Business and the Institute.
406 Movement of students from one province to
another
(1) A person who writes the Uniform Evaluation as a candidate
of another provincial institute shall not be eligible for
admission to membership in the Institute unless admissible
pursuant to Bylaw 302(2)(b) or Bylaw 302(2)(c) or the student is
registered with the CA School of Business as a student of another
provincial institute.
(2) Notwithstanding the provisions of clause (1) of this
bylaw, a person may register with the CA School of Business and
the Institute as a student if he or she
(a) wrote the Uniform Evaluation as a candidate of another
provincial institute while having been a resident of the province
in which that institute is located; and
(b) is not eligible to register as a student with the applicable
provincial institute, or to maintain student registration with
that institute, as a result of having become a resident of
Manitoba subsequent to having written the Uniform Evaluation ; and
(c) is employed with an approved practising office or organization
in Manitoba that is designated for the training of students
pursuant to Bylaw 402.
Any such person shall complete such education, evaluation and
prescribed practical experience requirements in accordance with
regulations adopted by the Council from time to time.
(3) Any student who:
(a) has completed the prescribed period of experience in an
approved practising office or organization, and
(b) has not passed the Uniform Evaluation , and
(c) who ceases to reside in Manitoba, or
(d) who terminates his or her employment in an approved practising
office or organization
may remain registered as a student.
(4) Any student who:
(a) has not completed the prescribed period of experience in an
approved practising office or organization, and
(b) has fully completed the required courses of instruction, and
(c) has written the Uniform Evaluation, and
(d) ceases to reside in the province of Manitoba,
may remain registered as a student provided he or she takes
employment with and completes his or her period of experience in
an approved practising office or organization in another province.
407 Educational
requirements
Every student shall enter upon and pursue the course of study
prescribed for him or her by the Council and the CA School of
Business.
408 Attempts at evaluations limited
Council may set a policy which limits the number of times that a student may attempt the Uniform Evaluation. Any student who does not successfully complete the evaluation within the prescribed number of attempts shall thereupon be struck off the register of students and shall be eligible for reinstatement only upon satisfying the requirements for reinstatement as established by Council from time to time.
409 Notice of change in employment
Every student registered with the Institute and the CA School of Business must give notice, in accordance with the notice provisions prescribed by the CA School of Business, of any change in his or her employment.
410 Request for review of special circumstances/disregarded attempts
A student requesting a review of consideration of special circumstances regarding the Uniform Evaluation or requesting that a particular attempt be disregarded shall register his or her request for such a review in the manner prescribed by Council from time to time in accordance with Regulations 4713 and 4714.
[The next bylaw is Bylaw 501]
STUDENT EDUCATION REGULATIONS
4701 Application requirements
The entrance requirements for registration as a student with the Institute shall be those prescribed by the CA School of Business and the Council with respect to educational, employment and such other prerequisites as the CA School of Business and Council may prescribe.
4702 Registration date
An applicant's registration date with the Institute and the CA School of Business shall be such date as the CA School of Business specifies.
4703 Annual registration
It is the responsibility of each student to continue his or her registration with the Institute and the CA School of Business in accordance with the requirements established by the Institute and the CA School of Business.
4704 Reinstatement following maximum unsuccessful Uniform Evaluation
attempts
A person who has ceased to be a registered student in accordance with Bylaw
408, following the maximum unsuccessful Uniform Evaluation attempts may apply to the CA School of Business to be reinstated as a student under such terms as it may prescribe.
4705 Maximum period of registration
The maximum period that a student may be registered with the Institute and the CA School of Business is five years from the date that the student first became eligible to write the Uniform Evaluation, where the Uniform Evaluation has not been successfully completed.
4706 Student fees
(1) Every registered student shall pay such annual fees to the CA School of Business as may be prescribed by it.
(2) A candidate who has successfully completed the Uniform Evaluation and who has completed the prescribed period of practical experience shall pay, to the Institute, his or her required entrance fee, and the annual dues payable, within three months after the date on which the candidate would otherwise become eligible for membership in accordance with Section 300 of the Bylaws.
4707 Course requirements
(1) Students will be required to complete the university prerequisite courses as specified by the CA School of Business.
(2) The courses required to be completed by students prior to obtaining the Chartered Accountant designation will be as prescribed by the CA School of Business.
4708 Exemptions
The CA School of Business shall determine the exemptions
that may be granted to a student in respect of university
prerequisite courses or the courses of instruction that are
established by the CA School of Business.
4709 Evaluation standards
Any student shall be considered to have successfully completed the Uniform Evaluation if he or she achieves a standing as required by the standards established by the Canadian Institute of Chartered Accountants.
4710 Uniform Evaluation eligibility requirements
The CA School of Business shall determine when a student is first eligible to write the Uniform Evaluation.
4711 Uniform Evaluation centres
A candidate will normally write the Uniform Evaluation at an evaluation centre in Manitoba. A candidate who has become a resident of another province but has maintained registration as a student with the Institute may request the Institute's permission to attempt the Uniform Evaluation at an evaluation centre in another province subject to the agreement of its institute.
4712 Uniform Evaluation papers
Uniform Evaluation papers are the property of the Institute. Under no circumstances will an evaluation paper be returned or made available to a candidate after being submitted for evaluation. Evaluation papers are retained by the evaluating authority until such time as it specifies and are then destroyed.
4713 Petition to have attempt disregarded
(1) A candidate is under no compulsion to attempt any particular nUniform Evaluation, other than as expressly provided for by the bylaws and regulations with respect to the maximum period of registration as provided in clause 4705.
(2) If medical or compassionate circumstances become a factor during the course of a Uniform Evaluation, a candidate may petition the CA School of Business to have the attempt disregarded unless the evaluation is successfully completed. The petitioner must register the petition in the manner prescribed by the CA School of Business.
4714 Special circumstances
A student with a physical or medical disability likely to affect performance on the Uniform Evaluation may, prior to the date of the evaluation and in the manner prescribed by the CA School of Business, request special arrangements for attempting it.
4715 Review of Uniform Evaluation results
A candidate may apply to the CA School of Business for a review of the standing awarded in the Uniform Evaluation in the event that the candidate was unsuccessful. The application must be made within the time frame and accompanied by the fee established from time to time by the Canadian Institute of Chartered Accountants, which will be refunded if the review results in the candidate being successful.
4716 Period of prescribed
practical experience
The period of prescribed practical experience for all
students registered with the Institute and the CA School of
Business is that prescribed by the CA School of Business.
4717 Minimum chargeable hours
included in prescribed public accounting practical experience
(1)
Students who have completed a minimum of 2500
chargeable hours of practical experience in public accounting,
including 100 chargeable hours in taxation and 1250 chargeable
hours in assurance, of which a minimum of 625 chargeable hours are
in audit, will be eligible to apply for a permit to practise
public accounting in accordance with bylaw 380 upon admission to
membership.
(2) Students who have not completed the practical public
accounting experience requirements pursuant to clause (1) will not
be eligible to apply for a permit to practise public accounting in
accordance with bylaw 380 upon admission to membership unless they
have satisfied the Membership Committee that they are competent to
practise public accounting.
4718 Approved practising
training office or organization standards
The standards for practising offices or organizations
that are approved pursuant to bylaw 402 for the training of
students shall be those as established by the Council from time to
time.
4719 Prescribed practical experience certification
The record of a student's practical experience must be
certified by a member of the Institute authorized to do so in each
approved practising office or organization in which the student
has been employed during the period of prescribed practical
experience. Such record must be submitted in prescribed form to
the CA School of Business.
(The next regulation is Regulation 4901.)
4901 University Recruitment Committee
(1) The University Recruitment Committee
shall be struck annually and its membership shall be open to one
representative of each approved practising office or organization
in the Province of Manitoba who wishes to recruit students on
specified Manitoba university campuses during the coming year.
(2) The University Recruitment Committee
shall publish and distribute, on an annual basis, to all
approved practising offices and organizations in the Province
of Manitoba, guidelines for the recruitment of students on
specified Manitoba university campuses. (3) The specified Manitoba university campuses shall be established and published annually by the University Recruitment Committee in conjunction with the recruitment guidelines.
4902 Application of Recruitment Guidelines
(1)
All members or students representing approved practising offices
or organizations who recruit on specified Manitoba university
campuses are bound by the published recruitment guidelines,
whether the approved practising office or organization has chosen
to be represented on the University Recruitment Committee or not.
(2) In the event that a student or member does not comply with the published recruitment guidelines, the matter may be reported to the Professional Conduct Committee and the Professional Conduct Committee may exercise its powers under Bylaw 510. [The next bylaw is Bylaw 501]
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